2011 (2) TMI 810

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....warna Tollway Pvt. Ltd. seeks waiver of pre-deposit of the following dues confirmed against it as per the impugned order:-     (i) Service Tax of Rs.9,95,48,639/-     (ii) Interest at applicable rate     (iii) Penalty of Rs.200/- per day or 2% of tax payable under Section 76 of the Finance Act, 1994.     (iv) Penalty of Rs.1000/- or R....

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....:     "5. On careful consideration of the issue, we find that the appellant had constructed on BOT basis. This National Highway is constructed as per the tripartite assignment agreement dated 29/06/2001 between National Highways Authority and CIDBI and the appellant. The Notification issued by the Ministry of Road Transport and Highways authorizes persons, who builds and transfers ....